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of <h1>E-commerce operators must collect up to 1% tax at source under Section 52 of Andhra Pradesh GST Act, 2017.</h1> Section 52 of the Andhra Pradesh Goods and Services Tax Act, 2017 mandates that electronic commerce operators collect a tax at source, not exceeding one percent, on the net value of taxable supplies made through them by other suppliers. The collected tax must be paid to the government within ten days of the month's end. Operators are required to submit monthly and annual statements detailing the supplies and tax collected. Discrepancies between operator and supplier reports are communicated and can lead to adjustments in the supplier's tax liability. Non-compliance with information requests can result in penalties up to twenty-five thousand rupees.
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